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关键词:业务战略Business Strategies质量维度
摘要:摘要:本文主要讲述了规划和实施业务战略的过程。报告提出了质量维度的信息范围、及时性、格式和准确性和系统集成质量维度,灵活性、可访问性、规范化和媒体丰富性,贡献积极的使用管理会计系统的战略意义。
In the above decision-making situation it is the opportunity cost which is the relevant cost and, hence, the cost which should be incorporated into your cost-versus-benefit analysis. One may find the idea of opportunity costs difficult to grasp at first because they are notional costs, which may never be included in the books and records of an enterprise. They are, however, relevant in certain decision-making situation and you must bear in mind the fact that they exist when assessing any such situations.
已支付成本——Sunk cost
A manufacturer or an organization rendering service may have to suspend its operations for a period on account of some temporary difficulties example shortage of raw material, non-availability of requisite labor etc. during this period though no work is done yet certain fixed costs such as rent and insurance of buildings, depreciation, maintenance etc. for the entire plant will have to be incurred. Such costs of the idle plant are known as shut down costs.
A sunk cost is historical or past costs. These are costs which have been created by a decision that was made in the past that cannot by changed by any decision that will be made in the future.
Example: investments in plant and machinery. For example a departmental store is considering selling a fleet of trucks it now owns. It wants to buy delivery service from an outside firm in their place. The sunk costs of the investment in delivery equipments are irrelevant in making decision. Relevant cost in decision making are operating costs such as gasoline, repairs and maintenance and salaries of truck drivers that would be eliminated if a decision to buy delivery service is made
Relevant and Irrelevant cost- summed up
The following are irrelevant items for decision making:
Past committed cost
Cost associated with stock evaluation
Existing fixed assets
Depreciation on existing
Fixed assets
The following are, by enlarge, relevant items for arriving at decisions:
Opportunity costs
Likely cash flow from alternate use of resources
Selling prices of existing assets
Tax impact on sale of scarp
Tax impact on expected profit
Tax impact/ saving on incremental/ detrimental costs
Tax impact on depreciation
Change in requirement of working capital
Alternate use of discarded assets or labor or other resources
Incremental revenue due to further processing
Incremental costs- cost vary, but certain fixed cost may also vary at times
Inter-product relationship- changing products effecting cash flows
Joint costs if one alternate product is to terminate
Purchase of additional fixed assets.
SECTION III- ACTIVITY BASED COSTING
INTRODUCTION
The crux of activity based costing is in accurately assigning the overhead cost to the end product. The traditional costi本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。